Modern awards commenced on 1 January 2010. Most modern awards contain transitional provisions that allow employers to phase in minimum rates of pay and certain penalties and loadings (Rates) over a four year period from 1 July 2010 to 30 June 2014.
The ATO has released TR2011/D3 about when a pension starts and stops.
The recent decision of Fair Work Ombudsman v Centennial Financial Services [2011] FMCA 459 has highlighted that human resource managers can be held responsible for sham contracting practices, even if they are following the instructions of senior management.
The judgment in Commissioner of Taxation v SNF (Australia) Pty Ltd [2011] FCAFC 74 is the first decision of the Full Federal Court of Australia on a substantive transfer pricing issue. The Court concluded that the taxpayer, SNF Australia, had provided sufficient evidence to demonstrate that the Commissioner’s assessments were
This recent Supreme Court of Queensland decision highlights how a taxi driver might in some circumstances be liable for injuries suffered by a drunk passenger after exiting a taxi.
The Queensland Government handed down its 2011-12 State Budget on Tuesday, 14 June 2011. The Budget includes major revenue reforms and assistance packages. One of those is the change to how transfer duty is now calculated. The Budget now provides for the possibility of an increased temporary first home owner
This recent High Court decision shows that care is needed when drafting an exclusion clause so that the circumstances in which it applies are not defined too narrowly. Otherwise, it may work against the party seeking to rely on the clause.
The implementation of National Health Reform has finally arrived in Queensland with the introduction of the Health and Hospitals Network Bill 2011 (the Bill).
The recent decision in Cameron v. Commissioner of Taxation [2011] AATA 386 illustrates the importance of taxpayers satisfying all relevant tests when claiming they operate a personal services business for income tax purposes.
In the 2011/2012 Budget, the government announced a package of reforms in relation to not-for-profit (NFP) organisations.
Fair Work Australia’s minimum wage panel has announced a 3.4% increase in minimum wages effective from 1 July 2011.
A private member’s bill put before the House of Representatives seeks to abolish the current age limits governing the payment of superannuation by employers in Australia.
Cooper Grace Ward acknowledges and pays respect to the past, present and future Traditional Custodians and Elders of this nation and the continuation of cultural, spiritual and educational practices of Aboriginal and Torres Strait Islander peoples.
Fast, accurate and flexible entities including companies, self-managed superannuation funds and trusts.